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The purpose of this paper is to explore the current practices in security convergence among and between corporate security and cybersecurity processes in commercial enterprises.

This paper is the first phase in a planned multiphase project to better understand current practices in security optimization efforts being implemented by commercial organizations exploring means and methods to operate securely while reducing operating costs. The research questions being examined are: What are the general levels of interest in cybersecurity and corporate security convergence? How well do the perspectives on convergence align between organizations? To what extent are organizations pursuing convergence? and How are organizations achieving the anticipated outcomes from convergence?

In organizations, the evolution to a more optimized security structure, either merged or partnered, was traditionally due to unplanned or unforeseen events; e.g. a spin-off/acquisition, new security leadership or a negative security incident was the initiator. This is in contrast to a proactive management decision or formal plan to change or enhance the security structure for reasons that include reducing costs of operations and/or improving outcomes to reduce operational risks. The dominant exception was in response to regulatory requirements. Preliminary findings suggest that outcomes from converged organizations are not necessarily more optimized in situations that are organizationally merged under a single leader. Optimization may ultimately depend on the strength of relationships and openness to collaboration between management, cybersecurity and corporate security personnel.

This report and the number of respondents to its survey do not support generalizable findings. There are too few in each category to make reliable predictions and in analysis, there was an insufficient quantity of responses in most categories to allow supportable conclusions to be drawn.

Practitioners may find useful contextual clues to their needs for convergence or in response to directives for convergence from this report on what is found in some other organizations.

Improved effectiveness and/or reduced costs for organizational cybersecurity would be a useful social outcome as organizations become more efficient in the face of increasing levels of cyber security threats.

Convergence as a concept has been around for some time now in both the practice and research communities. It was initially promoted formally by ASIS International and ISACA in 2005. Yet there is no universally agreed-upon definition for the term or the practices undertaken to achieve it. In addition, the business drivers and practices undertaken to achieve it are still not fully understood. If convergence or optimization of converged operations offers a superior operational construct compared to other structures, it is incumbent to discover if there are measurable benefits. This research hopes to define the concept of security collaboration optimization more fully. The eventual goal is to develop and promote a tool useful for organizations to measure where they are on such a continuum.

The purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.

The present research was conducted in two phases. In the first phase, to determine the indicators of convergence of the maturity model and education and evaluation in accounting, a Meta-Synthesis method was used. The conceptual model includes two dimensions of “Teaching and learning processes” and “Evaluation methods"; five levels of initial, repeatable, defined, managed and optimized; and a total number of 35 indicators. In the second phase, a questionnaire was developed, and academics as accounting faculty members in Iranian public universities were employed to fill out the questionnaire electronically and present a final framework. Having received the questionnaires, 66 questionnaires were analyzed statistically.

The results showed that the two dimensions of “Teaching and learning processes” and “Evaluation methods” considering initial, repeatable, defined, managed and optimized levels include 35 indicators, which form a framework for the convergence of maturity model and education and evaluation in accounting. The results show that both dimensions have positive and significant regression path coefficients in the convergence model. Moreover, the dimension of teaching and learning processes has the highest regression path coefficient indicating a greater impact on the convergence model. Besides, all five levels have positive and significant regression path coefficients with dimensions. Finally, in this study, all indicators were prioritized according to five levels.

Due to the success of maturity models and the urgent developments that require transformative improvements in accounting education, maturity models can respond to the challenges associated with education and learning in accounting. Thus, conceiving an image of the convergence of maturity model, education and evaluation in accounting seems imperative which has been scarcely investigated previously.

The purpose of this study is to investigate the influence of IFRS convergence on annual report readability in an emerging market context, with an emphasis on the contents of management discussion and analysis (MD&A), notes to the accounts (Notes) and the whole annual report.

The study performs firm-fixed effect regression on a sample of 143 Indian listed companies over a period spanning from 2012 to 2021 to examine the influence of IFRS convergence on readability. This assessment primarily focuses on broader spectrums of readability dimensions, namely annual report length and complexity, wherein complexity is measured using the Gunning Fog, Flesch Reading ease and Flesch-Kincaid grade index.

As Indian firms shift to IFRS reporting, the findings suggest that annual reports have become significantly lengthier and more complex, causing deterioration in readability. The Notes section, in particular, exhibits the most significant increase in length and complexity, followed by the entire annual report and MD&A section. Furthermore, the findings also indicate that the complexity of the Notes section is instrumental in the observed complexity growth of the whole annual report in the post-IFRS period.

The current study employs readability indices rather than directly taking into consideration the opinions of actual users of annual reports to determine readability. As a result, the study does not provide direct evidence on how information in annual reports affects users' readability.

The findings provide insightful information to managers and policymakers about the difficulties stakeholders may encounter while reading IFRS-based annual reports, which ultimately impact their investment decisions. Thus, there is an important managerial implication from this, depending upon the severity of complexity corporations participate in while complying with IFRS in the post-IFRS period.

Analyzing the influence of exogenous information shock, such as IFRS convergence, on readability is critical, particularly for emerging markets like India, where a lack of financial literacy and weaker enforcement already have detrimental effects on the capital market. In light of this, the current study provides a comprehensive examination of the impact of IFRS convergence on annual report readability and contributes to the growing IFRS literature in the less explored emerging market context.

This paper aims to explore how the time and temporal aspects are managed in a financial accounting outsourcing (FAO) transition process in an international interorganizational context. As a research outcome, the authors identify management interventions of both the service provider (SP) and the outsourcing company (OC) at both the corporate and operational levels.

The framework by Huy (2001a, 2001b) was used to analyze the qualitative data, which draw on observations, participation in 32 official meetings during the outsourcing process, informal discussions with key actors from the SP and the OC, and archival data of a single case company.

The authors illustrate how the time and temporal aspects of planned accelerated change are managed through management interventions during the FAO transition process. All four ideal intervention types (commanding, engineering, teaching and socializing) were used sequentially but also jointly to complement one another. The pacing was mostly rapid, owing to strong commanding interventions initiating almost every stage. When analyzing the FAO transition process, the authors identified four stages: contact, contract, convergence and control. Moreover, the authors focused on the role of the operational-level managers and accounting specialists of both organizations. The findings indicate that management interventions vary with the management level.

This study contributes to the interorganizational control literature by considering the time and temporal aspects in planned organizational change and the role of operational-level managers in managing large-scale changes.

This paper explores the convergence of Education 4.0 and Industry 4.0 and presents a Twin Peaks model for their seamless integration.

A high-level literature review is conducted to identify and discuss the important challenges and opportunities offered by both Education 4.0 and Industry 4.0. A novel Twin Peaks model is devised for the convergence of these domains and to cope with the challenges effectively.

The proposed Twin Peak model for the convergence of Education 4.0 and Industry 4.0 suggests that the development of these two domains is interdependent. It emphasizes ethical considerations, inclusivity and understanding the concerns of stakeholders from both education and industry. We have also explained how continuous incremental adaptation within the proposed Twin Peaks model might assist in addressing concerns of one sector with the opportunities of the other.

First, Education 4.0 and Industry 4.0 are reviewed in terms of opportunities and challenges they present. Second, a novel Twin Peaks model for the convergence of Education 4.0 and Industry 4.0 is presented. The proposed discovers that the convergence is adaptive, iterative and must be ethically sound while considering the broader societal implications of the digital transformation. Third, this study also acts as a torch-bearer for the necessity for more research of this kind to guarantee that our educational ecosystem is adaptable and capable of producing the skills required for success in the era of IR4.0.

World Health Organizations (WHO) (2023) states that governments and employers have a responsibility to uphold that right by providing work that simultaneously prevents workers from experiencing excessive stress and mental health risks. The business environment continues to produce a lot of stress on workers, which includes internal pressures to achieve results and employees suffer the consequences. Some companies have turned to mindfulness as a technique that helps mitigate these consequences and have joined Kaizen as a process improvement technique in the work environment. Therefore, this study has a research purpose: “to comprehend the possible linkage between Kaizen philosophy from an individual perspective, with Mindfulness ZEN Buddhism technique to understand the individual benefit (well-being) of each employee in organizations.” The answer to this represents the research gap in this article. The research questions governing this study are as follows: RQ1: Does Mindfulness is used as Kaizen technique of personal-individual improvement in 21st-century organizations? RQ2: What elements and characteristics of Kaizen and mindfulness can be found working together? And RQ3: Which qualitative impact of mindfulness and Kaizen in the workplace outcome (well-being, performance of the job (process)) and relationships with other employees)?

This research used a qualitative approach due to the recent phenomenon studied. In a certain way, it was used a mixed-method (combination of qualitative data – web search secondary data analysis and qualitative research-Convergence Model). First, it was done an intensive web search with the aim to identify companies' corporate mindfulness programs, along with companies which have applied mindfulness and Kaizen programs. It was identified a group of big companies with global and international presence (“famous” for their products and services) in diverse industrial and service sectors, country of origin and business locations; with the purpose of getting a holistic vision of all organizations which have practice Kaizen and mindfulness. Therefore, this study explored secondary data related to both practices, analyzing reports or briefings published in management magazines and official WEB pages and/or business magazines.

As a result of the triangulation of the data with its secondary data convergence model and qualitative research, a theoretical framework was reached that shows the benefits of the two combined twin techniques of Kaizen and mindfulness. The worker experiences a path that goes from concentrating on the execution of their processes, following their operating standards (Standardize, Do, Check, Act [SDCA] cycle), going through the evolution to continuous improvement or Plan-Do-Check-Act (PDCA) cycle, experiencing work with concentration-awareness and reducing your daily stress, maintaining high sensitivity to the work process and your environment and finally, discovering an essential life purpose. Finally, worker experiences benefit when there is wide application of both with the SDCA and PDCA cycles such as high motivation, constant learning from your mistakes, day-to-day learning and the Munen Musso (not using the mind).

The main limitation is the qualitative methodological bias and secondary data research. In addition, to have a theoretical sample. However, the richness of the data helps to overcome this limitation. On the other hand, the qualitative research interviews are for a certain geographical area, therefore, the results cannot be generalized.

The results of this research can shed light on operations managers in the use of techniques for continuous improvement and improvement of people's quality of life, such as mindfulness. In Mexico, they are beginning to be used jointly (twin techniques) to comply with Regulation 035 of psychosocial risk, the researchers are sure that in other countries it will be used in the same way to comply with regulations. However, the research findings show the benefits that can be provided to workers in organizations by applying Kaizen and Mindfulness together.

To the best of the authors’ knowledge, according to the literature review, this is the first article that explores the relationship between Kaizen and Mindfulness as twin techniques that help improve the individual quality of life of employees in organizations.

Corporate social responsibility (CSR) practices frequently result in increased costs for Chinese international contractors (CICs), where profitability is the primary objective; therefore, internal corporate drivers and external pressures play a crucial role in encouraging them to engage in sustainable CSR practices. This study systematically examines the dynamic impact of internal and external stakeholders on the CSR practices of CICs.

This study adopted a structural equation model (SEM) to identify and validate a correlation between stakeholders and CSR practices. Standardized causal coefficients estimated in SEM were used to construct a fuzzy cognitive map (FCM) model to illustrate the effect of stakeholders on CSR practices with linkage direction and weights. Predictive, diagnostic, and hybrid analyses were performed to dynamically model the variation in stakeholders on the evolution of CSR practices.

The empirical results demonstrate that (1) employee participation in CSR has the greatest impact on CSR practices, followed by CSR strategies, partner and customer expectations, and finally government regulations. (2) In the early stage of CSR fulfillment, CSR strategies have the greatest influence on CSR practices; in the later stage of CSR fulfillment, employee participation in CSR has the greatest influence on CSR practices. (3) In the long run, the most effective and economical integrated interventions are those that address employee participation in CSR, partner expectations and customer expectations, and intervention in CSR strategies is needed if the level of CSR practice needs to be improved in the short term.

This study contributes to the research on the influence mechanisms of CSR practices of CICs and systematically analyzes their dynamic influence on CSR practices of CICs from the perspective of stakeholders.

This research aims to gain a holistic understanding of how video conferencing (VC) apps' media characteristics influence individuals' perceptions of VC apps and, ultimately, their use and continued use in professional settings.

A conceptual research model is developed by integrating constructs from media synchronicity theory (MST), social presence theory and the unified theory of acceptance and use of technology (UTAUT2) model, as well as ubiquity, technicality and perceived fees. Structural equation modeling (SEM) is used to empirically test the conceptual model using data collected from 252 working professionals from the European Union.

The results reveal that while performance expectancy (PE) and facilitating conditions (FC) are fundamental to VC app use, these factors alone do not explain the use and continuing use of VC apps in the professional context. Media characteristics that include synchronicity, social presence, and ubiquity are equally crucial to professionals using VC apps. It also confirms the moderating effect of convergence on the relationship between synchronicity and PE and the moderating effect of technicality and perceived fees on the relationship between ubiquity and FC.

For researchers, the study offers insights into the extent to which technological and socially derived characteristics of VC apps influence the routine tasks undertaken by professionals in virtual work settings. For practitioners, recommendations pivotal to the use of VC apps are presented to promote higher acceptance and improved well-being of the professional workforce.

This paper aims to explore the evolutionary dynamics of innovation ecosystems in the food industry by adopting both open innovation and convergence approaches to derive practical policy implications to develop impactful innovation ecosystems to promote food production sustainably.

Starting from the cutting-edge case of Foodvalley in the Netherlands, the study adopts a backcasting approach to reach a future vision of food ecosystems from a sustainable food production perspective. The authors set the backcasting analysis in four steps: (1) description of the present and trends analysis, (2) selection of trustworthy criteria and goals, (3) development of future images and (4) analysis of how to reach the images.

The trends analysis has identified three existing innovation fields – protein shift, circular agrifood and food and health – and two strategic directions – convergence and localness decrease. The study reports how a long-term commitment may lead the valley toward a best future scenario.

The study suggests that policymakers and stakeholders can promote innovation strategies in sustainable food production ecosystems by encouraging collaboration between different sectors, reducing regulatory barriers, attracting innovative actors, and investing in education and training programs. To achieve measurable environmental and social impact outcomes, policies should promote entrepreneurship and create an enabling environment that encourages innovation and risk-taking.

The originality of this paper concerns the backcasting perspective applied to the analysis of the food ecosystem. This approach facilitates the identification of a path direction for successfully managing open innovation and industry convergence toward a desirable future of sustainable food production.